https://www.taxtmi.com/caselaws?id=407563 The Tribunal set aside the orders of the Commissioner (Appeals) and allowed the appellant's appeals, finding that the chemicals in question were not inputs for the generation of by-products. It was held that the demand under Rule 6(3)(i) of the Cenvat Credit Rules was inappropriate as the appellant had complied with Rule 6(3)(ii) and Rule 6(3A). The Tribunal referenced relevant case law and concluded that the findings of the lower authorities were unsustainable. The matter was settled without remanding it back to the adjudicating authority. en-us Wed, 12 May 2021 00:00:00 +0530 Fri, 14 May 2021 08:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407563 The Tribunal set aside the orders of the Commissioner (Appeals) and allowed the appellant's appeals, finding that the chemicals in question were not inputs for the generation of by-products. It was held that the demand under Rule 6(3)(i) of the Cenvat Credit Rules was inappropriate as the appellant had complied with Rule 6(3)(ii) and Rule 6(3A). The Tribunal referenced relevant case law and concluded that the findings of the lower authorities were unsustainable. The matter was settled without remanding it back to the adjudicating authority. Case-Laws Central Excise Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407563